The invention relates to a method for delineating a conducting element disposed on an insulating layer, comprising deposition of a conducting layer on the front face of the insulating layer disposed on a substrate, formation of a mask on at least one area of the conducting layer designed to form the conducting element, so as to delineate in the conducting layer at least one complementary area not covered by the mask, the complementary areas of the conducting layer being rendered insulating by oxidation.